2007 (5) TMI 179

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.... petition has remained pending admission for the last more than 20 years. Fortunately, however, the Registry of this Court has woken up and is now in the process of taking stock of the situation and radically improving its functioning. 2. The Revenue has filed this petition under Section 27(3) of the Wealth Tax Act, 1957 seeking reference of the following question of law for the opinion of this....

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....the Revenue preferred an appeal before the Income Tax Appellate Tribunal (the Tribunal) which relied upon orders passed by it in respect of earlier orders pertaining to the same assessee and by an order dated 15^th January, 1986 affirmed its conclusion that the Trust was not a benami concern of the assessee. 6. Against the order passed by the Tribunal, the Revenue made an application under Sect....

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....ware, no case under the Wealth Tax Act is pending in respect of this assessee in this Court. Learned counsel for the Revenue is unable to controvert this. 9. Learned counsel for the assessee has also brought to our notice a decision of the Orissa High Court in Commissioner of Income Tax vs. Biju Patnaik(deceased) [2007] 289 ITR 406. We find from a perusal of the decision of the Orissa High Cour....

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....d of hearing and as such his cross-examination is not possible. This is so recorded in the decision in the Orissa High Court. 10. It appears to us, therefore, that the Income Tax Department in Orissa was unable to satisfy the High Court whether Kalinga Foundation Trust was a benami concern of the assessee or not - and now it is too late because of supervening circumstances. 11. In so far as ....